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FIS Master Records


Master records refer to the account numbers used to process in FIS.  New account numbers can be requested or existing ones changed.  Processing in FIS requires a combination of a fund centre and a cost centre or internal order.  Therefore, it is recommended that both numbers be requested at the same time.

Master records consist of the following:

funds centre - 6 digit account number starting with the number 1 which records the funding and expenditures for the fiscal period (May-Apr) 

cost centres - 5 digit account number linked to a funds centre and used to track expenditures.  There may be more than one cost centre linked to a funds centre.  Cost centres hold revenue and expense transactions for a one year period.

internal orders - 6 digit account number linked to a funds centre/cost centre.  Internal orders differ from cost centres in that they can reflect transactions for a multi year period.


The process for requesting or changing FIS master records is as follows:

Send an email to Rushain Abbasi at rushain.abbasi@utoronto.ca containing the following information:

  • type of account eg. fund centre, cost centre and/or internal order
  • name of the account
  • description of the account
  • account number of the parent funds centre (when requesting fc)
  • funds centre that cost centre or internal order is to be linked to (when requesting a cc or io)


Once this information is received, the following steps are taken by the Finance Office:

  • review of the request
  • completing the appropriate paperwork
  • request authorized by Faculty Comptroller
  • forms are then forwarded to Financial Services for processing
  • notification by Financial Services when request is complete
  • FIS account numbers are forwarded to the person who submitted the original request



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